Flow and let it flow: intensity of the state of flow in the accounting area

• Autor(a) principal: Santos, Ana Paula dos
• Data de Publicação: 2023
• Outros Autores: Teston, Sayonara de Fátima, Lizote, Suzete Antonieta
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Revista Catarinense da Ciência Contábil (Online)
• Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/3394
• topic: Flow.; Accountants; Well-being; Flow; Contadores; Bem-estar

This study aimed to verify the intensity of the state of flow at work in the perception of accountants who work in accounting services firms. The research, of a descriptive nature, had a quantitative approach, applying a self-completion questionnaire based on the model of Freitas, Damásio, Haddad, and Koller (2019) that highlights the state of flow at work in three dimensions: pleasure at work, intrinsic motivation, and absorption. The respondents were 154 accountants from accounting services firms in Itajaí (Santa Catarina). The indicators were validated through Exploratory Factor Analysis, and descriptive statistics were used to verify the intensity of the dimensions. The results showed that the dimension of the state of flow at work that presented a high degree of intensity was pleasure at work, followed by intrinsic motivation at work and absorption, which reached a medium degree. Thus, it was evidenced that the accountants analyzed, when performing their tasks, enter a state of flow, emphasizing pleasure at work, especially in the statement, “I do my job with great pleasure”. Empirically, knowledge of the state of flow can contribute to the management practices being conducted to promote well-being and thus increase engagement and the way of experiencing work. Theoretically, the results contribute to the expansion of studies in organizational behavior.